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2023-12-31-accounts

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Trustees’ Annual Report for the period

From 01/01/2023 Period start date to 31/12/2023 Period end date

Charity name: Rivers of Life Church

Charity registration number: 1115184

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 The Trust seeks to demonstrate the
Christian faith in action by being a
church in the Oxford area. Jesus Christ
taught us to “Love God with all our
heart, mind, soul and strength and to
love our neighbour as ourselves”. Our
first focus is therefore on prayer and
praise to God and secondly on loving
one another and serving the local
community.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
Para 1.17 and 1.19 Holding regular Church meetings, a
baptism and also picnics and other meals
together to which we invite neighbours.
Working with single parent families and
the elderly in the area. We host a weekly
food bank distribution centre for the
Northway area.We still give ongoing
support to Majanaim, a children’s home
in Misiones, Argentina. We send our main
leadership team to develop relationships,
vision, and to be trained to the Rivers of
Life network’s European and Global
conferences.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The trustees have had regard to the
guidance issued by the Charity
Commission on public benefit and
because nearly all of the services that
Rivers of Life Church provides are open
to all and free of charge, we have no
doubt that we follow the guidance.

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38 We currently don’t do any grant making
and therefore don’t need a policy in
place
Policy on social investment
including program related
investment
Para 1.38 N/A
Contribution made by
volunteers
Para 1.38 None
Other

Achievements and Performance

SORP reference

Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 Regular church meetings on Sundays,
meals and meetings on Tuesdays and
biweekly meals and meetings on Fridays
is the main focus of the church.
Other activities include working with
young people, visiting retirement homes,
family camp and working with single
parent families. More recently (since late
2014) we have become involved in trying
to help the integration of the East
Timorese community in Oxford, the
majority of whom have arrived in the last
five years. They are said to number about
3000. In 2015 we started regular free
English lessons for them, and other
immigrants have since joined these.
There are now three lesson slots during
the week, two in our building and one
online.
We’ve found there is a great need and
believe that this activity is helping to
give more social adhesion in the city. We
are supported by the council who have
assigned workers to help. There is a great
need for more teachers to volunteer.
Apart from the regular church meetings,
we wanted to contribute to the sense of
community in the area and invited all our
neighbours to a prayer breakfast. This
started as a pilot scheme on Edgeway
Road, Marston, which has about 100
houses. Around 20 people came to the
first event in September 2007. This
project, called “Streetprayer” and
expanded across the city of Oxford and
elsewhere. More information can be
found on the website
www.streetprayer.org.

Additional information (optional) You may choose to include further statements where relevant about:

We don’t set specific objectives. Para 1.41 Achievements against objectives set

We haven’t undertaken any fundraising
Performance of fundraising
activities against objectives Para 1.41
set
We are continuing to invest £1000 per
month into a building fund.
Investment performance Para 1.41
against objectives
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 We are very solid financially and have
increased our investment by over
£12,000 during the year.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 The charity’s unrestricted general
reserves at the year end were £65,292.
The charity also has a designated
property reserve of £125,082, as
described above, and a number of
restricted reserves, totalling £18,261. See
note 5 of the accounts for details.
Amount of reserves held Para 1.22 Over £208,635 as at 31.12.23
Reasons for holding zero
reserves
Para 1.22 N/A
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 N/A

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)
Para 1.47 Offerings given by members of the
church
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46 N/A
A description of the principal
risks facing the charity
Para 1.46 There are many risks, common to all
church congregations in the nation. Top
of the risk register would be disunity in
the church’s main leadership core.
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 Governed by a trust deed dated 14 th Feb
2006
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 Church, unincorporated association
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 Selected by other trustees and
confirmed by members at the AGM
Additional information (optional)
You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction and
training of trustees

Para 1.51

Trustees attended safeguarding training
from Thirtyone:eight. The course is
called “SAFEGUARDING FOR
TRUSTEES”
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51 The charity works with other Rivers of
Life churches around the world (known
as Ríos de Vida in Spanish). The charity
also works with other Oxford churches.
Relationship with any related
parties
Para 1.51 None
Other

Additional information (optional)

You may choose to include further statements where relevant about:

Reference and Administrative details

Charity name Rivers of Life Church
Other name the charity uses
Registered charity number 1115184
Charity’s principal address 123 Edgeway Road
Oxford
OX3 0HF

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for
whole year
Name of person (or body)
entitled to appoint trustee
(if any)
Marcus Frind
Roberts
Chairman &
Secretary
David John
McCulloch
Stephen John
Gibbs
Stephen David
Roberts
Assistant
secretary

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held
in this capacity
None
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects
None
Details of arrangements for
safe custody and segregation
of such assets from the
charity’s own assets
None

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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----- Start of picture text -----
Signature(s)
Full name(s) Marcus Roberts Stephen Roberts
Position (eg Chairman Assistant secretary
Secretary, Chair, etc)
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----- Start of picture text -----
Date 30/09/2024
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RIVERS OF LIFE CHURCH

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Charity Number 1115184

1

RIVERS OF LIFE CHURCH REPORTS AND ACCOUNTS

YEAR ENDED 31 DECEMBER 2023

CONTENTS PAGE
Legal and administratve details 3
Independent Examiner’s report to the trustees 4
Receipts and Payments Account 5
Statement of Assets and Liabilites 6
Notes to the Accounts 7-8

2

RIVERS OF LIFE CHURCH FOR THE YEAR ENDED 31 DECEMBER 2023

LEGAL & ADMINISTRATIVE DETAILS

ADDRESS FOR CORRESPONDENCE 123 Edgeway Road Marston Oxford OX3 0HF GOVERNING DOCUMENT Declaration of Trust dated 14 February 2006 CHARITY REGISTRATION NUMBER 1115184 TRUSTEES RESPONSIBLE FOR MANAGING Marcus Frind Roberts THE CHARITY David John McCulloch Stephen John Gibbs Stephen Roberts BANKERS The Co-operative Bank Kingdom Bank Limited INDEPENDENT EXAMINER Sheila Parry FCCA SPX Oxford Ltd Peace House Paradise Street Oxford OX1 1ND

3

RIVERS OF LIFE CHURCH INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

RIVERS OF LIFE CHURCH

YEAR ENDED 31 DECEMBER 2023

I report on the accounts of the charity for the year ended 31 December 2023 which are set out on pages 5 to 8.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider than an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

BASIS OF INDEPENDENT EXAMINER’S REPORT

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINER’S STATEMENT

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

have not been met; or

==> picture [138 x 46] intentionally omitted <==

Sheila Parry FCCA

Date 16/10/2024

4

RIVERS OF LIFE CHURCH

RECEIPTS AND PAYMENTS ACCOUNTS YEAR ENDED 31 DECEMBER 2023

Notes
Income receipts
Donations, legacies and grants
Gift Aid receipts
Income from charitable activities
Interest received
Payments
Payments in relation to charitable
activities undertaken directly
2
Grants paid in relation to
charitable activities undertaken
by others
3
Net receipts / payments before
transfers
Transfers between funds
5
Net movement in funds
Cash funds as at last year end
Cash funds as at this year end
General
Funds
£
38,605
12,936
382
288
52,211
23,904
8,780
32,684
19,527
- 12,640
6,887
58,405
65,292
Designated
Funds
£
-
-
-
1,939
1,939
-
-
-
1,939
12,000
13,939
111,143
125,082
Restricted
Funds
£
7,786
-
-
-
7,786
93
1,876
1,969
5,817
640
6,457
11,804
18,261
Total
2023
£
46,391
12,936
382
2,227
61,936
23,997
10,656
34,653
27,283
-
27,283
181,352
208,635
Total
2022
£
44,860
-
-
472
45,332
14,655
23,607
38,262
7,070
-
7,070
174,282
181,352

The notes on p7-8 form part of these accounts.

5

RIVERS OF LIFE CHURCH STATEMENT OF ASSETS AND LIABILITIES 31 DECEMBER 2023

A Cash Funds
Held at Bank
Kingdom Bank 12 month savings
bond
B Other monetary assets
Gift Aid due to charity
C Liabilities
Accounts preparation and
independent examination
2023
D Assets retained for charity's
own use
Equipment
General
Funds
£
54,330
10,963
65,292
42,668
42,668
720
720
Designated
Funds
£
125,082
-
125,082
-
-
-
-
Restricted
Funds
£
18,261
-
18,261
-
-
-
-
Total
2023
£
197,673
10,963
208,635
42,668
42,668
720
720
Total
2022
£
170,678
10,674
181,352
46,301
46,301
720
720
Current
value
£
5,000
5,000

These accounts were approved by the trustees and are signed on their behalf by:

Trustee:

==> picture [96 x 29] intentionally omitted <==

Stephen Roberts Date: ……21/10/2024….

6

RIVERS OF LIFE CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared on a receipts and payments basis and comprise a statement that shows the charity’s receipts and payments, a statement that summarises the charity’s assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a ‘true and fair’ view and, as these receipts and payments account have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (an are not intended to present) a ‘true and fair’ vie of the charity’s financial activities and state of affairs.

Cash accounting records

The cash previously held by the charity was banked early in this financial year and now all receipts and payments are processed through the bank accounts.

2. PAYMENTS IN RELATION TO CHARITABLE ACTIVITIES UNDERTAKEN DIRECTLY

Rent for hire of halls
Streetprayer ministry
Gulshat
Travel & Conferences
Church office
Minor equipment
Insurance
Sunday school, Children's
Camp
Copyright Licenses and professional
fees
Church meals
Other costs
General
Funds
£
8,795
-
-
6,923
4,829
116
256
258
1,828
-
899
23,904
Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
93
-
-
-
-
-
-
-
-
-
93
Total 2023
£
8,795
93
-
6,923
4,829
116
256
258
1,828
-
899
23,997
Total 2022
£
2,191
856
-
4,843
4,647
538
247
23
1,202
29
79
14,655

7

RIVERS OF LIFE CHURCH NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2023

3. GRANTS PAID IN RELATION TO CHARITABLE ACTIVITIES UNDERTAKEN BY OTHERS

Grants for:
Organisations:
Evangelical Church in Reus,
Spain
Other evangelical churches in
Spain
Rosa Gonzales
Economic help to church in
India
Children's home Argentina
Ukraine
Organisations < £1,000
Individuals
General
Funds
£
3,000
3,747
1,227
-
-
-
806
-
8,780
Designated
Funds
£
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
-
1,876
-
-
-
-
1,876
Total 2023
£
3,000
3,747
1,227
1,876
-
-
806
-
10,656
Total 2022
£
2,919
3,653
1,451
-
6,870
7,924
790
-
23,607

4. TRANSACTIONS WITH RELATED PARTIES

The charity had no employees in 2023 (2022: nil).

There were no payments to related parties (2022: nil).

5. MOVEMENT ON FUNDS

Designated funds
Property fund
Restricted funds
Gulshat Fund
Street Prayer
Children's Home Fund
Ukraine
Church in India
Other
Unrestricted General Funds
Balance
at 1 Jan
2023
£
111,143
111,143
7,601
4,217
- 857
-
-
843
11,804
58,405
Receipts
£
1,939
1,939
-
1,620
3,991
900
1,235
40
7,786
52,211
Payments
£
-
-
-
- 93
-
-
- 1,875
-
- 1,969
- 32,684
Transfers
£
12,000
12,000
-
-
-
-
640
-
640
- 12,640
Balance
at 31 Dec
2023
£
125,082
125,082
7,601
5,744
3,134
900
-
883
18,261
65,292

8

RIVERS OF LIFE CHURCH

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Charity Number 1115184

1

RIVERS OF LIFE CHURCH REPORTS AND ACCOUNTS

YEAR ENDED 31 DECEMBER 2023

CONTENTS PAGE
Legal and administratve details 3
Independent Examiner’s report to the trustees 4
Receipts and Payments Account 5
Statement of Assets and Liabilites 6
Notes to the Accounts 7-8

2

RIVERS OF LIFE CHURCH FOR THE YEAR ENDED 31 DECEMBER 2023

LEGAL & ADMINISTRATIVE DETAILS

ADDRESS FOR CORRESPONDENCE 123 Edgeway Road Marston Oxford OX3 0HF GOVERNING DOCUMENT Declaration of Trust dated 14 February 2006 CHARITY REGISTRATION NUMBER 1115184 TRUSTEES RESPONSIBLE FOR MANAGING Marcus Frind Roberts THE CHARITY David John McCulloch Stephen John Gibbs Stephen Roberts BANKERS The Co-operative Bank Kingdom Bank Limited INDEPENDENT EXAMINER Sheila Parry FCCA SPX Oxford Ltd Peace House Paradise Street Oxford OX1 1ND

3

RIVERS OF LIFE CHURCH INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

RIVERS OF LIFE CHURCH

YEAR ENDED 31 DECEMBER 2023

I report on the accounts of the charity for the year ended 31 December 2023 which are set out on pages 5 to 8.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider than an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

BASIS OF INDEPENDENT EXAMINER’S REPORT

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINER’S STATEMENT

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

have not been met; or

==> picture [138 x 46] intentionally omitted <==

Sheila Parry FCCA

Date 16/10/2024

4

RIVERS OF LIFE CHURCH

RECEIPTS AND PAYMENTS ACCOUNTS YEAR ENDED 31 DECEMBER 2023

Notes
Income receipts
Donations, legacies and grants
Gift Aid receipts
Income from charitable activities
Interest received
Payments
Payments in relation to charitable
activities undertaken directly
2
Grants paid in relation to
charitable activities undertaken
by others
3
Net receipts / payments before
transfers
Transfers between funds
5
Net movement in funds
Cash funds as at last year end
Cash funds as at this year end
General
Funds
£
38,605
12,936
382
288
52,211
23,904
8,780
32,684
19,527
- 12,640
6,887
58,405
65,292
Designated
Funds
£
-
-
-
1,939
1,939
-
-
-
1,939
12,000
13,939
111,143
125,082
Restricted
Funds
£
7,786
-
-
-
7,786
93
1,876
1,969
5,817
640
6,457
11,804
18,261
Total
2023
£
46,391
12,936
382
2,227
61,936
23,997
10,656
34,653
27,283
-
27,283
181,352
208,635
Total
2022
£
44,860
-
-
472
45,332
14,655
23,607
38,262
7,070
-
7,070
174,282
181,352

The notes on p7-8 form part of these accounts.

5

RIVERS OF LIFE CHURCH STATEMENT OF ASSETS AND LIABILITIES 31 DECEMBER 2023

A Cash Funds
Held at Bank
Kingdom Bank 12 month savings
bond
B Other monetary assets
Gift Aid due to charity
C Liabilities
Accounts preparation and
independent examination
2023
D Assets retained for charity's
own use
Equipment
General
Funds
£
54,330
10,963
65,292
42,668
42,668
720
720
Designated
Funds
£
125,082
-
125,082
-
-
-
-
Restricted
Funds
£
18,261
-
18,261
-
-
-
-
Total
2023
£
197,673
10,963
208,635
42,668
42,668
720
720
Total
2022
£
170,678
10,674
181,352
46,301
46,301
720
720
Current
value
£
5,000
5,000

These accounts were approved by the trustees and are signed on their behalf by:

Trustee:

==> picture [96 x 29] intentionally omitted <==

Stephen Roberts Date: ……21/10/2024….

6

RIVERS OF LIFE CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared on a receipts and payments basis and comprise a statement that shows the charity’s receipts and payments, a statement that summarises the charity’s assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a ‘true and fair’ view and, as these receipts and payments account have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (an are not intended to present) a ‘true and fair’ vie of the charity’s financial activities and state of affairs.

Cash accounting records

The cash previously held by the charity was banked early in this financial year and now all receipts and payments are processed through the bank accounts.

2. PAYMENTS IN RELATION TO CHARITABLE ACTIVITIES UNDERTAKEN DIRECTLY

Rent for hire of halls
Streetprayer ministry
Gulshat
Travel & Conferences
Church office
Minor equipment
Insurance
Sunday school, Children's
Camp
Copyright Licenses and professional
fees
Church meals
Other costs
General
Funds
£
8,795
-
-
6,923
4,829
116
256
258
1,828
-
899
23,904
Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
93
-
-
-
-
-
-
-
-
-
93
Total 2023
£
8,795
93
-
6,923
4,829
116
256
258
1,828
-
899
23,997
Total 2022
£
2,191
856
-
4,843
4,647
538
247
23
1,202
29
79
14,655

7

RIVERS OF LIFE CHURCH NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2023

3. GRANTS PAID IN RELATION TO CHARITABLE ACTIVITIES UNDERTAKEN BY OTHERS

Grants for:
Organisations:
Evangelical Church in Reus,
Spain
Other evangelical churches in
Spain
Rosa Gonzales
Economic help to church in
India
Children's home Argentina
Ukraine
Organisations < £1,000
Individuals
General
Funds
£
3,000
3,747
1,227
-
-
-
806
-
8,780
Designated
Funds
£
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
-
1,876
-
-
-
-
1,876
Total 2023
£
3,000
3,747
1,227
1,876
-
-
806
-
10,656
Total 2022
£
2,919
3,653
1,451
-
6,870
7,924
790
-
23,607

4. TRANSACTIONS WITH RELATED PARTIES

The charity had no employees in 2023 (2022: nil).

There were no payments to related parties (2022: nil).

5. MOVEMENT ON FUNDS

Designated funds
Property fund
Restricted funds
Gulshat Fund
Street Prayer
Children's Home Fund
Ukraine
Church in India
Other
Unrestricted General Funds
Balance
at 1 Jan
2023
£
111,143
111,143
7,601
4,217
- 857
-
-
843
11,804
58,405
Receipts
£
1,939
1,939
-
1,620
3,991
900
1,235
40
7,786
52,211
Payments
£
-
-
-
- 93
-
-
- 1,875
-
- 1,969
- 32,684
Transfers
£
12,000
12,000
-
-
-
-
640
-
640
- 12,640
Balance
at 31 Dec
2023
£
125,082
125,082
7,601
5,744
3,134
900
-
883
18,261
65,292

8